The general regulations applied to the Swiss staff in the permanent representations (embassies, co-operation offices, consular posts) are the Convention de Vienne sur les relations diplomatiques and the Convention de Vienne sur les relations consulaires; they rule the tax exemptions on the income of Swiss personnel, the premises for the permanent representations abroad and the import of goods for personal use.

Besides, there are bilateral framework agreements with partner countries which rule the international co-operation projects and programs. They generally include tax exemptions for the import of goods and for the purchase of local goods and services needed for the implementation of projects and programs (value added taxes and custom duties).

Most recent review: 2019

An internal survey was conducted in 2019, covering 51 field offices and representations. In the majority of cases, no major problems were identified apart from delays in the reimbursement of taxes.

Vienna Convention on Diplomatic Relations

Vienna Convention on Consular Relations

For bilateral agreements with partner countries, see individual agreements